Abstract

The purpose of this study to examine the impact of corporate governance on green banking disclosures of 24 banks listed on the Indonesia Stock Exchange. The proxies of corporate governance in this study are board size, board independence and institutional ownership. Content analysis was used to assess the green banking practices through the banks' annual reports published between 2015 and 2017. The causal relationship between corporate governance and green banking disclosure was tested using multiple linear regression analysis. The research findings unveiled an increasing trend in green banking disclosures among the studied banks. The number of commissioner board has a significant influence on the green banking practices. Meanwhile, the number of independent commissioners and institutional ownership did not affect the level of green banking disclosures.

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